Court Rules VAT Inapplicable on Dyeing Chemicals if Transactions Aren't "Deemed Sales" Under VAT Law.

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....Imposition of VAT on the dyes, chemicals etc. - treating them to be deemed sales - used in the dyeing, colouring and printing of cloth for various traders - If the transaction does not satisfy the definition of sale, the question of subjecting it to tax under Vat Act does not arise. - HC....